Issue 1497

Analysis

• Legislation day highlights
• Five proposed structural changes to the UK tax system
• Negative earnings: how wide is their scope?
• JJ Management Consulting: HMRC’s right to conduct informal investigations
• Landlinx, VAT and call options: HMRC’s famous public disaster

In brief

• To furlough or not to furlough?
• The state aid ruling on Apple
• The OTS review of CGT

News

• HMRC’s vision of the future
• Draft legislation for Finance Bill 2021
• CJRS: contractual notice periods
• Test and trace: sick pay
• Eat out to help out guidance
• Bank levy consultation
• VAT: overseas goods
• Import and export flowcharts
• LBTT temporary rates
• EU tax plan for economic recovery
• OECD G20 tax report
• Tax after coronavirus
• Report on tax reliefs
• MPs target enablers of tax avoidance schemes
• Increased HMRC focus on MNEs
• Tax revenues on path to recovery
• HMRC guidance: 22 July 2020
• HMRC manual update: 20 July 2020

Cases

• Ireland v European Commission (Apple Sales International)
• HMRC v Northumbria Healthcare NHS Foundation Trust
• The Wellcome Trust Ltd v HMRC
• Cabinet de avocat UR
• Other cases that caught our eye: 21 July 2020

One minute with

• One minute with... Michael Alliston